https://www.taxtmi.com/caselaws?id=5443 The SC rejected a mandamus petition seeking to compel a tax officer to issue a reassessment order beyond the statutory limitation period. The court held that mandamus cannot be used to direct an authority to violate legal time constraints. Clause (ii) of section 153(3) does not authorize reassessment outside prescribed timelines. The court distinguished a prior precedent and emphasized that statutory authorities must comply with limitation periods. en-us Wed, 27 Oct 1993 00:00:00 +0530 Tue, 13 May 2025 13:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5443 The SC rejected a mandamus petition seeking to compel a tax officer to issue a reassessment order beyond the statutory limitation period. The court held that mandamus cannot be used to direct an authority to violate legal time constraints. Clause (ii) of section 153(3) does not authorize reassessment outside prescribed timelines. The court distinguished a prior precedent and emphasized that statutory authorities must comply with limitation periods. Case-Laws Income Tax Wed, 27 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5443